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A taxpayer enquired whether they could claim the large family tax deduction for 2015 and 2016 after divorcing and obtaining a new accreditation card. The Directorate General of Taxes (DGT) ruled that the deduction is applicable provided the requirements of Article 81 bis of the Personal Income Tax Law (LIRPF) are met.
Question posed: Whether the large family deduction is applicable for the tax periods 2015 and 2016.
To apply the large family deduction pursuant to Article 81 bis of the LIRPF, one must be an ascendant who is part of a large family in accordance with Law 40/2003. Divorce does not imply the loss of large family status if the requirements of said law are maintained. Therefore, if the official certificate is held and the other requirements of the LIRPF are met, the deduction may be applied in the tax periods consulted.
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